RATTANNE CREATION: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
RATTANNE CREATION
Largest movements
- Stocks and contracts -€8,349
no longer reported in 2025 (was €8,349)
- Cash +€2,036
up €2,036 (+313%), from €651 to €2,687
mainly Other debts (+€11,849) and Stocks and contracts (+€8,349)
- Deferred charges and accrued income -€1,756
down €1,756 (-83.1%), from €2,114 to €358
- Tangible fixed assets -€1,249
down €1,249 (-2.3%), from €55,386 to €54,137
of which Furniture and vehicles: -€3,730
- Receivables within one year -€975
down €975 (-61.7%), from €1,580 to €605
- Tax, wage and social debts -€16,184
down €16,184 (-95.9%), from €16,874 to €690
of which Remuneration and social security: -€10,426
- Other debts +€11,849
new in 2025: €11,849
- Profit (loss) carried forward -€4,409
down €4,409 (-2.8%), from -€159,744 to -€164,154
- Trade debts -€1,002
down €1,002 (-34.2%), from €2,932 to €1,931
- Depreciation -€924
down €924 (-68.8%), from €1,343 to €419
- Financial charges -€732
down €732 (-75.3%), from €972 to €240
- Other operating charges +€405
up €405 (+4.9%), from €8,208 to €8,613
- Gross operating margin +€262
up €262 (+4.1%), from €6,330 to €6,592
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,079 | €57,786 | -€10,293 | -15.1% |
| Fixed assets | 21/28 | €55,386 | €54,137 | -€1,249 | -2.3% |
| Tangible fixed assets | 22/27 | €55,386 | €54,137 | -€1,249 | -2.3% |
| Land and buildings | 22 | €51,656 | €54,137 | +€2,481 | +4.8% |
| Furniture and vehicles | 24 | €3,730 | - | -€3,730 | |
| Current assets | 29/58 | €12,693 | €3,649 | -€9,044 | -71.3% |
| Stocks and contracts in progress | 3 | €8,349 | - | -€8,349 | |
| Stocks | 30/36 | €8,349 | - | -€8,349 | |
| Amounts receivable within one year | 40/41 | €1,580 | €605 | -€975 | -61.7% |
| Trade receivables | 40 | €1,580 | €605 | -€975 | -61.7% |
| Cash at bank and in hand | 54/58 | €651 | €2,687 | +€2,036 | +313% |
| Deferred charges and accrued income | 490/1 | €2,114 | €358 | -€1,756 | -83.1% |
| Total equity and liabilities | 10/49 | €68,079 | €57,786 | -€10,293 | -15.1% |
| Equity | 10/15 | -€97,744 | -€102,154 | -€4,409 | -4.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,744 | -€164,154 | -€4,409 | -2.8% |
| Amounts payable | 17/49 | €165,824 | €159,940 | -€5,884 | -3.5% |
| Amounts payable after more than one year | 17 | €145,469 | €145,469 | = | 0.0% |
| Financial debts | 170/4 | €145,469 | €145,469 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,355 | €14,471 | -€5,884 | -28.9% |
| Financial debts | 43 | €549 | €2 | -€547 | -99.6% |
| Credit institutions | 430/8 | €549 | €2 | -€547 | -99.6% |
| Trade debts | 44 | €2,932 | €1,931 | -€1,002 | -34.2% |
| Suppliers | 440/4 | €2,932 | €1,931 | -€1,002 | -34.2% |
| Taxes, remuneration and social security | 45 | €16,874 | €690 | -€16,184 | -95.9% |
| Taxes | 450/3 | €6,447 | €690 | -€5,757 | -89.3% |
| Remuneration and social security | 454/9 | €10,426 | - | -€10,426 | |
| Other amounts payable | 47/48 | - | €11,849 | +€11,849 | |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343 | €419 | -€924 | -68.8% |
| Other operating charges | 640/8 | €8,208 | €8,613 | +€405 | +4.9% |
| Non-recurring operating charges | 66A | - | €1,730 | +€1,730 | |
| Gross operating margin | 9900 | €6,330 | €6,592 | +€262 | +4.1% |
| Operating profit (loss) | 9901 | -€3,222 | -€4,170 | -€949 | -29.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €972 | €240 | -€732 | -75.3% |
| Recurring financial charges | 65 | €972 | €240 | -€732 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,194 | -€4,409 | -€215 | -5.1% |
| Profit (loss) for the period | 9904 | -€4,194 | -€4,409 | -€215 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,194 | -€4,409 | -€215 | -5.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.